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    University of North Texas at Dallas
   
 
  Dec 14, 2017
 
 
    
2017-2018 Undergraduate and Graduate Catalog

ACCT 3120 - Intermediate Accounting II

3 - 3
3120. 3 hours. An in-depth study of the process of preparing and presenting financial information about an entity for outside users (Part II). Topics vary but typically include analysis of recognition, measurement and disclosure of: equity investments, financing activities (bonded debt, leases, pensions), income taxes, stockholders’ equity, specialized reporting problems and cash flow. Prerequisite(s): ACCT 3110; must have a 2.5 GPA in all ACCT 3000-level and ACCT 4000-level courses taken at UNT Dallas, or their equivalents taken at other colleges and universities. May not be taken more than twice. Students may not retake this course once they have completed (with a grade of C or better) a course for which this is a prerequisite.